Required information S13.4 - DEPENDENT MULTI-PART PROBLEM - ASSIGN ALL PARTS Four years ago, Sierra Instruments of Monterey, California, spent $200,000 for equipment for manufacturing standard gas flow calibrators. The equipment was depreciated by using Modified Accelerated Cost Recovery System (MACRS) using a 3-year recovery period. For year 4, gross income (GI) was $100,000, operating expenses (OE) was $42,000, and Te was 35%. Develop hand and/or spreadsheet solutions for year 4 only that determine the cash flow after taxes (CFAT) if the asset was disposed of as indicated below. (Neglect any tax effects caused by the sale.) 13.4.a - Calculate CFAT based on given information with no SV, using MACRS depr. method e asset was discarded with no salvage value at the end of year 4. he CFAT is determined to be $